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Introduction. In the conditions of climate change, ensuring the environmental, energy and food components’ resilience of national security needs to optimize the agricultural nature management. In this context, a special role belongs to the development of critical technologies as cross-sectoral climate-neutral innovations in the agriculture and energy. Purpose. With this in mind, the article is devoted to studying the features of critical technologies development as cross-sectoral climate-neutral innovations in the field of agricultural nature management to strengthening environmental, energy and food security. Method (methodology). To achieve the goal set and solve certain tasks, the following general scientific and specific methods based on an abstract-logical approach were used: system analysis; content analysis; grouping and systematization; induction; deduction; graphical and tabular representation. The application of a cross-sectoral approach to the circular use of natural resources, the determination of the features of critical technologies development made it possible to form the structure of agro-industrial hackathon functioning as a way of developing critical technologies in the context of strengthening environmental, energy and food security. Results. Strengthening environmental, energy and food security involves the use of critical technologies as a stimulus for the sustainable development of the national economy. The article has considered the features of critical technologies development as cross-sectoral climate-neutral innovations in the field of agricultural nature management. The relationship between sustainable development and national security as a way of determining resource potential at the national level is established. In terms of determining the criticality of the economic sectors and the criticality of individual objects in a regional and national sense, the critical technologies development is considered. The criticality criteria for the technologies in the field of agro-industrial complex have been formed. The advantages of the transition to the optimization agricultural nature management on the basis of the development of cross-sectoral critical climate-neutral technologies for strengthening environmental, energy and food security are determined. The article has proposed the structure of the agro-industrial hackathon functioning as a way of developing critical technologies in the context of strengthening environmental, energy and food security. Prospects for further research are to determine the resilience of agricultural enterprises to the critical technologies development as cross-sectoral climate-neutral innovations on the basis of strengthening environmental, energy and food security.

Introduction. The quality of tourist services has attracted increasing attention in the context of the European integration vector of the economy of our country. Therefore, the formation of general principles and areas of quality management for the competitiveness of the hospitality industry. Tourism companies are faced with the need to increase competitiveness in the domestic and international markets, the effectiveness of management decisions and business performance, the problems of adaptation to the characteristics of emerging markets and the need to realize market opportunities, all of which characterize the inefficient management of the tourism business. Methods. The research is formed on the basis of systematic and holistic approaches, structural modelling and monographic study of the issue of improving the quality of tourist services. Results. The basic directions of improving the management of quality of services of tourist activity are formed. The state standards in the sphere of tourism in accordance with the international quality standards are completed and harmonized. An educational and professional course “Implementation of national standards of tourist services harmonized with international and European normative documents” has been proposed, which intensifies interest in the integration of Ukraine into the EU general economic space. It will help university graduates in the further professional activity of specialists in tourism services and hotel and restaurant business. Discussion. The expected impact of the vocational training course will be based on the presentation of the best European tourism strategies and practices; expanding and deepening knowledge of the European Directives and ISO standards for tourism; approbation of the European experience in tourist services; promotion of the European model of quality of tourist services. Keywords: European standards, tourist service, quality, tourism, tourist service.

The work is devoted to analyzes the level of tax burden in Ukraine and EU countries. The role of the tax system of Ukraine in the context of economic reforms is considered. The level of tax burden in the EU member states is analyzed. The analysis of international ratings "Doing business" and "Paying Taxes", in particular the position of Ukraine in them is calculated in according to such indicators as: the overall level of tax burden, the number of tax payments and time to pay taxes. The level of tax burden in Ukraine is determined by the ratio of actual tax revenues to the consolidated state budget to the amount of gross domestic product. Based on the results of the analysis of the level of tax burden in Ukraine and the countries of the European Union, recommendations for optimizing the level of tax burden in Ukraine have been developed.

Introduction. The impact of globalization and convergence on the rapprochement of nations leads to an increase in the tourism role through strengthening human needs for socialization in today's information society. The underutilization of the domestic potential of the tourism industry necessitates its exploration to formulate directions for further development and growth. The purpose of the study is further development of the theoretical basis and conditions for the sustainable develop-ment of the tourism sector in the region. Results. The key issues of constant coordination and harmonization of human relations and environment are identi-fied in the context of sustainable tourism development by vectors of time and space. The alternative absence of sustainable tourism development paradigm has been proved. The concept of «sustainable development» is given. It is suggested to un-derstand the sustainable development of tourism as a development that can fully meet the needs of tourists in the present time, taking into account the interests of the tourist destination in expanding the reproduction of their own resource potential in the future. The determinants, criteria and general principles of the sustainable tourism development concept are defined. The interrelation of the criterion with the following components is justified: «availability – quality – safety» – their essence is disclosed. The role of tourism as a component of sustainable regional development is revealed. The types of sustainability that are inherent in tourism scenarios have been described. The basis of urgent problems of tourist development and recreational sphere of the region is monitored. The changes to tourism legislation developed by the Ministry of Economic Development has been considered. The re-sults of the tourist industry analysis of Ukraine by individual types are given. The low attractiveness of Ukraine as a tourist center has been proved, where the main reason is underdeveloped infrastructure, which requires considerable investment. The directions of development of individual segments of tourism are determined. The ways of brand developing of Ukraine as a tourist destination are considered. Keywords: sustainable development, tourism, tourist product, tourist industry, tourist region, tourist sphere, tourist services market.